On October 10, 2008, CBS Corporation ("CBS") issued a press release updating its 2008 full year Business Outlook and commenting on preliminary third quarter 2008 results. Adjusted operating income before depreciation and amortization, adjusted operating income and adjusted diluted earnings per share referenced in the press release, in each case, exclude stock-based compensation expense, restructuring charges, impairment charges and the impact of acquisitions and dispositions. A copy of the press release is furnished herewith as Exhibit 99 and is incorporated by reference herein in its entirety.

(d) Exhibits. The following Exhibit is furnished as part of this Report on Form 8-K:

Exhibit Number                        Description of Exhibit

      99           Press release of CBS Corporation, dated October 10, 2008,
                   updating full year 2008 Business Outlook and commenting on
                   third quarter 2008 results.